S.V.Engineering Constructions India (P) Ltd. vs DCIT

Authority: ITAT Tribunal/Court: Visakhapatnam Date: 2021-09-23 AY: 2018-19 Section: 36(1)(va), 43B, 2(24)(x) Acts: Income Tax Act 1961, Employees' Provident Funds and Miscellaneous Provisions Act 1952, Employees' State Insurance Act 1948 Result: Assessee Citation: 1021Taxpundit56 Justices: N.K.CHOUDHRY JM & D.S. SUNDER SINGH AM Appeal No: I.T.A.No.130/Viz/2021
Whether employees' contribution to PF and ESI paid after the due date under respective Acts but before the due date for filing return of income u/s 139(1) is allowable as deduction --- Held Yes. Whether adjustments for debatable issues can be made while processing return u/s 143(1) --- Held No.

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